TMI Blog2014 (8) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction u/s.10A of the Act – Held that:- The technical services rendered in post-sale services would stand on a different footing when compared to pre-sale services - If any technical service is rendered in the course of export of computer software then the expenditure incurred in that regard cannot be excluded - What has to be excluded is only technical services rendered which is independent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. 2. The appeal was admitted to consider the following substantial questions of law: 1. Whether the Tribunal was correct in holding that carried forward business loss are unabsorbed deprecation of non STPI units cannot be set off against income of the STRI unit for the purpose of computation of deduction u/s.10A of the Act? 2. Whether the Tribunal was correct in holding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is submitted that the judgment of this court in the aforesaid case is the subject matter of the appeal before the Apex Court. In the event of the Revenue succeeding in the said appeal, the Assessing Authority shall pass consequential order under Section 260(1A) of the Income Tax Act, 1961 in terms of the order passed by the Hon ble Supreme Court. Accordingly, we answer the said substantial qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,63,187/- from the export turnover. The said judgment in INFORSYS was the subject matter of the appeal before this court. This court by its order dated 2nd June 2014 in ITA Nos.422/2008 and other connected matters held that the technical services rendered in post-sale services would stand on a different footing when compared to pre-sale services. If any technical service is rendered in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted back to the Assessing Authority to determine on the basis of the materials to be produced by the assessee as to whether the technical services rendered was in connection with the export of computer software or is it a case of rendering technical services exclusively and then decide in the light of two statutory provisions and various decisions on the point whether the assessee is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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